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DRAW BACK Cobos Ochoa Daniel Jiménez Hernández Diana Laura Flores Rivas Osiel Iván
Whatisdrawback? • Drawbackis a customsregimewheretheauthoritygivesyou back thatyoupaidfortaxes in a total orpartialway. As long as thegoodswereexportedfordon’tconsuptionit in the country.
Thissystemisapplied to cases that: • Whenthemerchandise has entered to the country and itissubmitted to a procces of transformation, elaboration, combination, mix oranotherimprovement.
Example: • When a companyimportswoodformakingchairsin thedrawbackregimewithmetallicstructure, at themoment of exportingthem, theauthoritygivesyou back themoneythatyoupaidforthetaxes in theimportation of thewoodifyouprovethatthechairs has thewoodyouhaveimported.